10 december 2025
CONTEXT
Until 31 December 2024, two one-off tax representation schemes were provided for companies not established in France carrying out certain transactions for which they are exempt or exempt from paying VAT, in particular imports of goods subject to an exempt intra-Community supply after customs clearance (CGI art. 291, III, 4°):
- the one-off (accredited) tax representative (CGI, Art. 289 A, III), for operators established in a third country;
- the one-off (non-accredited) agent (CGI, Annex III, Art. 95 B), for operators established in another EU Member State.
The Finance Act for 2024 created a system of international agent (CGI, Art. 289 A bis) and abolished the one-off tax representative regime, as of 1 January 2025. These measures came into force on 21 February 2025, following the publication of Decree No. 2025-153 of 18 February 2025, which defined the terms and conditions for the application of the new international agent scheme (CGI, Annex III, Art. 95 ter).
In order to take into account the constraints faced by operators, the tax authorities have granted an exceptional extension of the one-off tax representation mechanism until 31 December 2025 (BOI-RES-TVA-000207, 14 May 2025).
CONSEQUENCES FOR IMPORTS UNDER CUSTOMS PROCEDURE 42
Customs procedure 42 allows for VAT exemption on imported goods that are subsequently subject to an exempt intra-Community supply (CGI, Art. 291, III, 4°).
Since the generalization of the reverse charge of import VAT in 2022, imports under customs regime 40 are tax neutral, but some companies continue to use customs procedure 42 for their imports followed by an exempt intra-community supply, to avoid having to resort to a permanent tax representative and to be able to appoint their freight forwarder or logistician as a one-off tax representative.
As a result of the abolition of the system, freight forwarders and logisticians can no longer declare imports under regime 42 under their VAT number as a one-off representative. However, the new international agent scheme does not cover the scope of imports under regime 42. Operators who are not established in the EU must now appoint a permanent VAT tax representative, register for VAT in France and file French VAT returns.
Note: For imports under regime 42 carried out by operators established in the EU, the one-off mandate regime still exists (CGI, Annex III, Art. 95 B). The tax authorities have just expressly confirmed that this scheme is not open to operators established in a country outside the EU, including those who have concluded a tax debt recovery assistance agreement with France (BOI-RES-TVA-000211, 3 December 2025).
As of 1 January 2026, the VAT registration numbers of one-off tax representatives will no longer be valid. Operators established in a non-EU country (including those that have concluded a tax debt recovery assistance agreement with France) who use the one-off representation for their imports under the customs regime 42 must therefore proceed with the VAT registration formalities within the permanent tax representation regime (CGI, art. 289 A, I).
The effective abolition of the one-off tax representation on 1 January 2026 requires importers established outside the EU using regime 42 to appoint a permanent tax representative. Our team is at your disposal to adapt your organization and prepare your formalities.
